BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND ... - BBVA

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Translation of consolidated financial statements originally issued in Spanish and prepared in accordance with EU-IFRSs, as adopted by the European Union (See Note 1 and 60). In the event of a discrepancy, the Spanish-language version prevails. BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND COMPANIES COMPOSING THE BANCO BILBAO VIZCAYA ARGENTARIA GROUP CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2010 AND 2009 (Notes 1 to 5) Millions of Euros Total Equity Attributed to the Parent Company Stockholders’ Funds Common Stock (Note 27) Share Premium (Note 28) Reserves (Accumulated Losses) Reserves (Note 29) Reserves (Losses) from Entities Accounted for Using the Equity Method Other Equity Instruments Less: Treasury Stock (Note 30) Profit for the Year Attributed to Parent Company Less: Dividends and Remunerations (Note 4) Total Stockholders' Funds Valuation Adjustments (Note 31) Total Noncontrolling Interests (Note 32) Total Equity Balances as of January 1, 2010 1,837 12,453 11,765 309 12 (224) 4,210 (1,000) 29,362 (62) 29,300 1,463 30,763 Effect of changes in accounting policies - - - - - - - - - - - - - Effect of correction of errors - - - - - - - - - - - - - Adjusted initial balance 1,837 12,453 11,765 309 12 (224) 4,210 (1,000) 29,362 (62) 29,300 1,463 30,763 Total income/expense recognized - - - - - - 2,527 - 2,527 906 3,433 91 3,524 Other changes in equity - - 2,752 (232) 11 (269) (4,210) 668 (1,280) - (1,280) (155) (1,435) Common stock increase - - - - - - - - - - - - - Common stock reduction - - - - - - - - - - - - - Conversion of financial liabilities into capital - - - - - - - - - - - - - Increase of other equity instruments - - - - 11 - - - 11 - 11 - 11 Reclassification of financial liabilities to other equity instruments - - - - - - - - - - - - - Reclassification of other equity instruments to financial liabilities - - - - - - - - - - - - - Dividend distribution - - - - - - (557) (332) (889) - (889) (161) (1,050) Transactions including treasury stock and other equity instruments (net) - - (107) - - (269) - - (376) - (376) - (376) Transfers between total equity entries - - 2,863 (210) - - (3,653) 1,000 - - - - - Increase/Reduction due to business combinations - - - - - - - - - - - - - Payments with equity instruments - - - - - - - - - - - - - Rest of increases/reductions in total equity - - (4) (22) - - - - (26) - (26) 6 (20) Balances as of June 30, 2010 1,837 12,453 14,517 77 23 (493) 2,527 (332) 30,609 844 31,453 1,399 32,852 10
Millions of Euros Total Equity Attributed to the Parent Company Stockholders’ Funds Common Stock (Note 27) Share Premium (Note 28) Reserves (Accumulated Losses) Reserves (Note 29) Reserves (Losses) from Entities Accounted for Using the Equity Method Other Equity Instruments Less: Treasury Stock (Note 30) Profit for the Year attributed to Parent Company Less: Dividends and Remunerations (Note 4) Total Stockholders' Funds Valuation Adjustments (Note 31) Total Non-controlling Interests (Note 32) Total Equity (*) Balances as of January 1, 2009 1,837 12,770 8,801 608 90 (720) 5,020 (1,820) 26,586 (930) 25,656 1,049 26,705 Effect of changes in accounting policies - - - - - - - - - - - - - Effect of correction of errors - - - - - - - - - - - - - Adjusted initial balance 1,837 12,770 8,801 608 90 (720) 5,020 (1,820) 26,586 (930) 25,656 1,049 26,705 Total income/expense recognized - - - - - - 2,799 - 2,799 228 3,027 274 3,301 Other changes in equity - (317) 3,065 (165) (82) 697 (5,020) 1,820 (2) - (2) (103) (105) Common stock increase - - - - - - - - - - - - - Common stock reduction - - - - - - - - - - - - - Conversion of financial liabilities into capital - - - - - - - - - - - - - Increase of other equity instruments - - - - 5 - - - 5 - 5 - 5 Reclassification of financial liabilities to other equity instruments - - - - - - - - - - - - - Reclassification of other equity instruments to financial liabilities - - - - - - - - - - - - - Dividend distribution - - - - - - - - - - - (102) (102) Transactions including treasury stock and other equity instruments (net) - - (305) - - 697 - - 392 - 392 - 392 Transfers between total equity entries - - 3,359 (159) - - (5,020) 1,820 - - - - - Increase/Reduction due to business combinations - - - - - - - - - - - - - Payments with equity instruments - (317) - - (87) - - - (404) - (404) - (404) Rest of increases/reductions in total equity - - 11 (6) - - - - 5 - 5 (1) 4 Balances as of June 30, 2009 1,837 12,453 11,866 443 8 (23) 2,799 - 29,383 (702) 28,681 1,220 29,901 (*) Presented for comparison purposes only. The accompanying Notes 1 to 60 and Appendices I to X are an integral part of the consolidated statements of changes in equity for the six months period ended June 30, 2010. 11
Page 1: BANCO BILBAO VIZCAYA ARGENTARIA, S.
Page 4 and 5: 27. COMMON STOCK...................
Page 6 and 7: Translation of consolidated financi
Page 8 and 9: Millions of Euros LIABILITIES AND E
Page 10 and 11: Millions of Euros June June Notes 2
Page 14 and 15: Translation of consolidated financi
Page 16 and 17: BANCO BILBAO VIZCAYA ARGENTARIA, S.
Page 18 and 19: The BBVA Group ICFR Model is summar
Page 20 and 21: 2.2. ACCOUNTING POLICIES AND VALUAT
Page 22 and 23: - Other financial instruments The f
Page 24 and 25: In the case of unsecured transactio
Page 26 and 27: 2.2.2. TRANSFERS AND DERECOGNITION
Page 28 and 29: The fair value of non-current asset
Page 30 and 31: 2.2.7. BUSINESS COMBINATIONS The re
Page 32 and 33: insurees, as the case may be, based
Page 34 and 35: • The discount rate used is deter
Page 36 and 37: 2.2.16. FOREIGN CURRENCY TRANSACTIO
Page 38 and 39: 2.2.22. CONSOLIDATED STATEMENTS OF
Page 40 and 41: IFRIC 17 - Distributions of non-cas
Page 42 and 43: The Group’s activity is mainly lo
Page 44 and 45: Changes in the Group The most signi
Page 46 and 47: - In the denominator, the average n
Page 48 and 49: The breakdown of the consolidated n
Page 50 and 51: Management & Asset Allocation, Risk
Page 52 and 53: Maximum exposure to credit risk The
Page 54 and 55: debtors includes mortgages, cash gu
Page 56 and 57: Policies and procedures for prevent
Page 58 and 59: December 2009 Less than 6 Months Pa
Page 60 and 61: 7.2 MARKET RISK a) Market Risk Mark
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Below are the average interest rate
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7.4. RISK CONCENTRATIONS Below is p
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Determining the fair value of finan
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Financial Instruments LEVEL 2 Valua
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The changes in the six months ended
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10.2. DEBT SECURITIES The breakdown
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11. OTHER FINANCIAL ASSETS DESIGNAT
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12.3. EQUITY INSTRUMENTS The breakd
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13.2. LOANS AND ADVANCES TO CREDIT
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Millions of Euros December 2009 Amo
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December 2009 Currency Risk Interes
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17.1. ASSOCIATES The following tabl
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17.3. INFORMATION ABOUT ASSOCIATES
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The main activity of the Group is c
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21.3 RECONCILIATION The reconciliat
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23. FINANCIAL LIABILITIES AT AMORTI
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Millions of Euros December 2009 Dem
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The item “Subordinated Liabilitie
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The breakdown of the commitments pe
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June 30, 2010 and December 31, 2009
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Post-employments Benefits in Spain
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Post-Employment Actuarial Hypothesi
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during which to increase the common
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Reserves Assigned to the Consolidat
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Millions of Euros Valuation Adjustm
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on equity (ROE) by each business; a
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39. INTEREST, INCOME AND SIMILAR EX
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39.3. AVERAGE RETURN ON INVESTMENTS
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41. SHARE OF PROFIT OR LOSS OF ENTI
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45. OTHER OPERATING INCOME AND EXPE
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linked to the movement of the Total
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48. PROVISIONS (NET) The net allowa
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The table below breaks down the mai
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The amount disposed of the loans gr
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BBVA executive team. It is to end o
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Commission (CNMV) announced the lif
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APPENDIX I. FINANCIAL STATEMENTS OF
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Millions of Euros LIABILITIES AND E
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Millions of Euros (Continued) June
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APPENDIX II. Additional information
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APPENDIX III. Additional informatio
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APPENDIX V. Changes and notificatio
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APPENDIX VI. Fully consolidated sub
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APPENDIX VIII. Breakdown of the mos
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Outsanding as of June 30, 2010 of S
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APPENDIX IX. Consolidated balance s
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Diluted earnings per share Early re
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Other financial assets/liabilities
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BANCO BILBAO VIZCAYA ARGENTARIA, S.
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The explanations of the changes in
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4. SUMMARIZED INTERIM CONSOLIDATED
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Spain and Portugal Millions of Euro
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Mexico Millions of Euros Mexico Jun
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South America Millions of Euros Sou
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The United States Millions of Euros
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Wholesale Banking and Asset Managem
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The changes in the principal headin
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Aggregating Tier I and Tier II, as
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BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND ... - BBVA

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